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MESSRS PUNJAB BEVERAGES (PVT.) LTD., FAISALABAD versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL


Demand for excise duty and additional tax for the period prior to the actual installation of spots allowed by letters RR 7 A (3) and 10 (2), as per the Central Board of Revenue, dated 27 2 1993 to 1 st 1993 Extra spots will be allowed later. Income was actually taxed from 1993 to 1993 and income tax was increased from 1991 to 1993 to 31 199 1993. Duty could not be demanded for two months before such permission was granted by the Board of Validity. Taxpayer activity Before the taxpayer comes into existence, the taxpayer's duty is to pay the duty, even before the machinery used in the taxable activity is actually installed. The burden could not be imposed. Only after such permission was the machinery imposed, additional taxes and penalties were appealed, and the demand for excise duty set aside for a defective period.

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